Tax on non-selective waste collection
Bruxelles-Propreté/Net Brussel pays a tax on non-selective waste collection. The tax does not apply to selectively collected waste, waste subject to a take-back obligation, or organic waste.
Who needs to pay this tax?
The External linkRegional Agency for Cleanliness is exclusively liable for the tax.
How is the tax calculated?
The tax is set at €29 per ton of incinerated waste, above a threshold of 50% of the total weight of non-selectively collected waste.
How can you submit your declaration?
External linkBrussels Environment sends and receives the declaration forms each year. It then forwards the necessary information to Brussels Fiscality to calculate the tax and issue the tax notices.
If you submit your declaration on time, Brussels Fiscality calculates the tax based on the declared data. A correction may still occur after the data has been verified.
If you submit the declaration late or fail to meet all the required obligations, Brussels Fiscality will proceed with an official assessment based on the information available.
For more details on how the tax is calculated or on the declaration procedure, please External linkcontact Brussels Environment.
What are the exemptions?
The tax does not apply to the following types of waste:
- Waste from street cleaning.
- Waste selectively collected by the agency or, where applicable, by one of its subcontractors for reuse or recycling.
- Waste selectively collected by non-profit organisations and social-purpose companies approved and subsidised by the region for reuse or recycling.
- Waste selectively collected by municipalities for reuse or recycling.
- Batteries and accumulators, expired medicine, tyres, cooking fats and oils, and electrical and electronic household.
- Waste collected by retailers in the region and subject to take-back obligations.
- Organic waste processed in neighbourhood composting centres.
Legal base
- Ordinance of 14 June 2012 on waste (only in External linkDutch and External linkFrench).
- The Brussels Tax Procedure Code (only in External linkDutch and External linkFrench).